Tax exemption notification under clause 23C(iv) designates Research and Information System as charitable, subject to compliance conditions. Notification designates the Research and Information System for the Non-Aligned and other Developing Countries, New Delhi as a notified institution under clause (23C)(iv) of section 10 of the Income-tax Act for the assessment years 1999-2000 to 2001-2002, subject to conditions: exclusive application or accumulation of income to its objects; investment restrictions to forms in section 11(5) (except certain voluntary contributions); business income excluded unless incidental and separately maintained; regular filing of returns; and transfer of surplus on dissolution to a similar charitable organization.